Contemporary Issues Half a Defence of Positive Accounting Research

Question: Discuss about the Half a Defence of Positive Accounting Research and Contemporary Issues. Answer: Introduction Basically, in this research paper, research article namely, Half a Defence of PositiveAccounting Research written by Paul V Dunmore is selected in order to attain the key purpose of the study. Additionally, the main topic of the study is to analyze and evaluate the roles, concepts and significance of PositiveAccounting Research in theaccounting setting. Moreover, it should also be noted down that, the key aims of the critique is to create a clear understanding about the role of positiveaccounting in wider intelligence of research programs to develop fundamental analysis of behavior of human in the accounting setting. In addition, there are several arguments are presented with regards to the positive accounting research to effectively understand it. For case, this research study would indicate how to understand human behavior with the help of positive accounting research by using hypothesis as well as statistical methods. Moreover, in this paper, it would also be discussed that to mak e more specific and effective positive accounting research. In addition to this, in order to effectively achieve the objectives of the study, this research paper is classified into different major points including introduction, article summary, research problems/questions, theoretical framework and overall conclusion. Summary In the research article, the author had explained and discussed the concepts and significance of positive accounting theory with regards to accounting research programs in order to understand the impact of human behavior in the accounting setting. Additionally, in this study, it is also discussed that, people act differently in the different situations because the practices and acts of people are affected by different factors (Deegan, 2014). It is also summarized different religious beliefs are analyzed by using scientific judgment method that suggests that human behavior may be different in the various situations and circumstances. This is the major objective of the positive accounting research. It is also analyzed that, changed situations/circumstances are responsible to change the action, act and behavior of people. For example, in his research, it is found by the researcher that, reasonableness of the behavior of human is appropriate in more than eighty percent cases (Brigham, an d Daves, 2009). Moreover, based on the assumptions and facts of the research article, it is also analyzed that, in the current time of globalization, competition and digital era, the accounting functions as well as operations are becoming more complicated, automated and technical the interaction of the people or human had reduced. It is because today each and every thing is based on new systems and technology that is reducing the impact of human being. People have to work on the new system that had reduced the interaction of the people. Hence, it is more complex and difficult to understand the behavior of human being. In the research, the researcher had used various statistical and mathematical models in order to make epistemological and ontological statements and expose various methods which the positive accounting research could be used. In addition to this, it is also summarized that, positive accounting research has wider scope and can not only use to solve complicated buzzes but also used to im prove current accounting strategies and process effectively (Bogui, 2008). Additionally, it can also be summarized that, positive accounting research is a major area of positive accounting theory but positive accounting research is more effective, appropriate, valuable and significant than the positive accounting (Schmidt, 2014). For example, with the help of positive accounting research, different research in the area of accounting can be performed to bring development and innovation within the current accounting strategies, process and methods. In contrast, through the positive accounting theory, different applications, concepts and fundamental principles could be applied within the accounting setting (Dunmore, 2009). These are the major features and functionalities that bring differences among the positive research and positive accounting theory. Furthermore, positive accounting research is also considers and deal with the various standards, rules and regulations and such norms are set by the regulators as well as policy maker (Carver, 2011). On the other hand, it is also accessed that, all the decisions and actions regarding the positive accounting research are taken by the professionals, special experts and auditors. But, in order to conduct the study, the researcher had adopted various theoretical methods that do not provide proper and appropriate justifications (MacLullich, 2003). For example, in the study, the researcher had assumed that human are rational in more than eighty percent cases which indicates that more than twenty percent exemption to this circumstance. At the same time, it is also found from the study that, positive accounting theory has a direct and indirect relationship with a companys contractual value (Bamber, and Parry, 2014). Moreover, in this study, the researcher had focused on adopting both hypothesis and statistical testing techniques of research in order to test, and evaluate the reasonableness of human behavior but have despondently unsuccessful in the same. There is no specific cause is fou nd because the hypothesis is fully based on the chosen samples. There are several limitations in the research study done by the author (Lobo, and Zhao, 2013). Apart from this, it can also be summarized that, in this study, the researcher had properly focused on developing and crating much better theoretical models technique for the testing that are extremely susceptible and sophisticated to assist rigorous testing. Additionally, in the study, different concepts related to positive research, positive accounting, measurement are summarized by the author in the study that are more important in understanding the human behavior in the accounting setting. Hence, different specific and significant concepts are discussed in the study by the author (Deegan, 2012). Research Questions This research study is characterized with the various research questions and problems such as: What are the major implications of positive accounting theory and research? Explain the current principles and status of positive accounting research and how to use these to gain maximum benefits? (Riahi-Belkaoui, 2004). What are the major hypothesis and mathematical research techniques/methods that could be used by a company to conduct accounting research? How positive accounting is directly linked with the positive accounting research and explains the major differences among these two? (Drake, and Fabozzi, 2012). What are the major sampling techniques that could be used in the research to test the results and provide their relative advantages and disadvantages? Explain and analyze both qualitative and quantitative aspects of positive accounting research? (Hodge, Kennedy, and Maines, 2004). What is null hypothesis and alternative hypothesis and explain differences among them? How to use positive accounting research in accessing and analyzing the behavior of human in the accounting setting? All these are the fundamental and most significant research questions that had addressed from the research article. Theoretical Framework In the research study, the researcher had discussed different theoretical concepts in the area of accounting and finance that could be used by the auditors, accountants and finance manger in their practices to improve their understanding. For example, this research provides theoretical discussion on the uses, significance and importance of the positive accounting theory and research in accounting setting. Such theoretical framework can also be used by the accountants within their originations in order to bring innovation and development within the current accounting systems (Ittner, Larcker, and Meyer, 2003). Moreover, with the help of positive accounting research, they would also be able to conduct research in the area of accounting. It would also allow them to take most appropriate decisions to improve the financial and accounting transactions. In the same way, the theoretical concepts discussed in the research by the researcher would help in improving the decision making abilities of the mangers and accountants. For example, the theoretical framework related to positive accounting research would help the accountants to solve complex issues of the business effectively (Ziesemer, 2012). On the other hand, through the effective use of theoretical models discussed in the study, an individual accountant can improve current accounting actions, practices, and strategies. It would also bring accountability, flexibility, reliability and accurateness within the various accounting transactions and process. Apart from this, it is also found that, the main theoretical framework associated with this research paper is to investigate the human behavior in the accounting setting by using various statistical and theoretical research methods in an effective and proper manner (Homaifar, 2004). Significance and Limitations Significance: The major significances of the research article are discussed as below: The main significance of the research article is that it provides scope for the further study on the topic impact of positive accounting research on the total success and growth of a company. In addition to this, in this research, the researcher had discussed different sampling, theoretical and hypothesis methods and techniques to test the results. So, it is important to understand how to use various types of research method to conduct the research study and attain the expected outcomes. In addition to this, this research article is also significant because it enhance knowledge and understanding about the impact of positive accounting theory on the success of a company. Additionally, the study had also discussed various concepts related to the positive accounting theory and research. This improves understanding about the major differences among these two and their impact in the accounting setting. Along with this, this research article had opened the door to discuss the various topic s in the context of positive research. In the same way, it can be said that, this research article is more valuable, and significant (Nissim, and Penman, 2001). Limitations: The selected research article has also some limitations such as: The main limitation of the article is that, in this article more complicated and typical research methods are used to test the results and attain the research outcomes. For case, the researcher had used more complex hypothesis, sampling and theoretical method of research in order to fulfill the aims and objectives of the study. So, these methods are not easy to use and understand and create confusion among the readers (Porter, and Norton, 2008). On the other hand, the research had not presented and discussed the research questions, research objectives and research aims that are a key limitation of the study. Along with this, he had also considered and discussed most critical part of the research that required more suggestions (Montesinos, and Vela, 2013). At the same time, the author had much focused on past studies to complete the research that indicates lack use of primary method in the study. For example, the researcher had used various existing theories and their applications in order to conduct the study but these have changed from time to time and this may affect the research outcomes and results (Schulz, and Cheng, 2002). Along with this, the research did not use statistical method against the measurement errors that is a main limitation of this study. Moreover, it is also found that, there is no link of research objectives with the research problems. Hence, all these are the major limitations associated with this res earch article (Aronsson and Lofgren, 2010). Conclusion On the basis of above discussion, it can be concluded that, positive accounting research has wider scopes than positive accounting theory. Moreover, it can also be concluded that, with the effective use of positive research, the human behavior can be analyzed in the accounting setting. At the same time, it is also analyzed that, in the current time, positive accounting is not working as per standards, norms so there is it require more methodological and systematic methods. Moreover, it can be said that, with the help of positive research, specific accounting decisions could be taken by the company by solving various accounting challenges. Overall, it can be concluded that, business firms should follow and adopt positive research and theory concepts within at the workplace to bring innovation and development in the current process and systems in an effective and proper manner. References Aronsson, T. and Lofgren, K.G. (2010). Handbook of Environmental Accounting. USA: Edward Elgar Publishing. Bamber, M., and Parry, S. (2014). Accounting and Finance for Managers: A Decision-Making Approach. USA: Kogan Page Publishers. Bogui, F. (2008) Handbook of Governmental Accounting. USA: CRC Press. Brigham, E.F. and Daves, P.R. (2009). Intermediate Financial Management (10th ed.). USA: Cengage Learning. Carver, L. (2011). Venture Capital Valuation: Case Studies and Methodology. USA: John Wiley Sons. Deegan, C. (2012). Australian Financial Accounting (7th Ed.). Australia: McGraw-Hill. Deegan, C. (2014). Financial Accounting Theory. Australia: McGraw-Hill Education Australia. Drake, P.P. and Fabozzi, F.J. (2012). Analysis of Financial Statements (3rd ed.). USA: John Wiley Sons. Dunmore, P.V. (2009). Half a Defence of Positive Accounting Research. Available At: https://sydney.edu.au/business/__data/assets/pdf_file/0012/59988/Paul_Dunmore_MEAFA_201df {Accessed On: 08 May 2017}. Hodge, F. D., Kennedy, J. J., and Maines, L. A., (2004). Does search-facilitating technology improve the transparency of financial reporting? The Accounting Review 79 (3), pp, 687703 Homaifar, G. (2004). Managing Global Financial and Foreign Exchange Rate Risk. USA: John Wiley Sons. Ittner, C. D., Larcker, D. F., and Meyer, M. W., (2003). Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard. The Accounting Review 78 (3), pp, 725758. Lobo, G. J., and Zhao, Y. (2013). Relation between audit effort and financial report misstatements: Evidence from quarterly and annual restatements. The Accounting Review, 88(4), pp.1385-1412. MacLullich, K., (2003). The Emperors new clothes? New audit regimes: Insights from Foucaults Technologies of the Self. Critical Perspectives on Accounting 14 (8), pp. 791. Montesinos, V. Vela, J.M. (2013). Innovations in Governmental Accounting. USA: Springer Science Business Media. Nissim, D. and Penman, S.H. (2001). Ratio Analysis and Equity Valuation: From Research to Practice. Review of Accounting Studies, 6, pp. 109154. Porter, G., and Norton, C. (2008). Financial Accounting: The Impact on Decision Makers (6th ed.). USA: Cengage Learning. Riahi-Belkaoui, A. (2004). Accounting Theory. USA: Cengage Learning EMEA. Schmidt, A. (2014). Fair Value Accounting and the Financial Market Crisis: To What Extent is Fair Valuation Responsible for the Financial Crisis? USA: epubli. Schulz, A. K.-D., and Cheng, M. M., (2002). Persistence in capital budgeting reinvestment decisions personal responsibility antecedent and information asymmetry moderator: A note. Accounting Finance 42 (1), pp, 7386. Ziesemer, B. (2012). Medical Office Management and Technology: An Applied Approach. USA: Lippincott Williams Wilkins.

The Lamentation Essay Example

The Lamentation Paper Giotto was one of the earliest artists to portray the illusions of real life, in terms of emotion and space on a flat surface. With Cimabue, Giotto is often regarded as the founder on modern painting, as he broke away from the rigid formula that had been the foundation of religious paintings. His painting turned from the flatter, Byzantine style to a more naturalistic approach full of life even a century before the Renaissance. The Lamentation is an excellent example of the emotion displayed in Giottos work. The Lamentation is painted on a wall of the Arena Chapel in Italy. It required the artist to paint directly on the chapel walls, hence, Giotto used a medium that would adhere to a wall, like fresco. The lamentation was another traditional subject that showed figures mourning the death of Christ. Lamentation is asymmetrical compared to Byzantine compositions with symmetry. Giotto concentrates on the dramatic scene in the lower left area where the face of Mary who is grief-stricke n over the loss of her son, and the lifeless face of the dead Christ are painted. The focus is on Mary and Jesus who are surrounded by saints, people, and angels. Both earthly and heavenly mourners show individual illustrations of grief through facial expressions as well as body language. For instance the figure of a saint who bends over with his arms outspread, or the saint on the far right, who stands with his arms at his sides, his hands clasped. The painting is three dimensional in form.This is created using foreshortening in the angels and in the saints arms, which are flung backwards. This is probably why the angels appear to be moving about like birds. The scenery ; a bare, rocky landscape with a dead tree, intensifies the feeling of pain and suffering which dominates the painting. The figures with the sad eyes, the partly opened mouths, the tilted or clasped hands are deeply emotional. Not to forget the m

Sample Essay on Work Experience

Sample Essay on Work ExperienceGetting a sample essay on work experience completed by your prospective employer can be difficult and time consuming, but it is definitely worth it. By getting a sample essay on work experience, you are able to see exactly what type of work environment you would be working in and whether or not it would be a suitable one for you.One way to get a sample essay on work experience that you can write is to hire a person to help you. This person will be an expert on the area of work you are applying for, and will have done many job searches to find the right employer for you. The advantage of hiring a person is that you are able to get a sample from the beginning, which would make your essay very professional.Some people may find writing a sample essay on work experience hard to do. To make the writing process easier, take some time and outline out your answers. Make sure that you leave some room for question and receive feedback. The feedback will give you s omething to use as you write your own essay on work experience.When writing a sample essay on work experience, make sure that you give examples of previous jobs and what you did. You should make sure that you leave some space for questions and that you are clear and concise with your answers.When researching for an employer to send a sample essay on work experience to, do some research on the companies that you are considering. Many employers will only contact those they know personally, so get in touch with several potential employers to see who you feel you would like to hire. Remember, the employer that gives you a sample essay on work experience has not worked directly with them and could be someone they did not know and therefore not someone they would hire.After you have narrowed down your potential employer to three or four, go ahead and call each of them to discuss your job. You want to make sure that they are right for you are at ease with the interview. In addition, you sh ould have a list of questions ready to ask them so that you can get the most of the interview.At the end of the interview, be sure to ask your potential employer about their job description. You do not want to be in a position where you have no idea what job you are applying for. Also, you should ask your interviewer if you can come in and speak to the company before the interview begins to be sure that you know the exact details of the job.Once you have met with several different companies, you will be able to tell which company you would like to work for. You will also have plenty of opportunities to ask more questions about the job and the company before your interview begins. This is a great way to ensure that you get the job and get the salary you deserve.

5 Health Dangers to Be Afraid of If You Dont Buy a Paper Online

5 Health Dangers to Be Afraid of If You Dont Buy a Paper Online 5 Health Dangers to Be Afraid of If You Dont Buy a Paper Online Let’s face it, school is challenging and sometimes there are not enough hours in the day to complete everything. While one professor may believe that the assignment they give is reasonable, they do not know your schedule or the fact that your other professors have also given you a few â€Å"reasonable† assignments to complete. This can lead to a huge amount of stress and anxiety as you believe you must get good grades. Your parents are counting on you and your future career is on the line. Stress and anxiety however present their own dangers and accessing a little assistance when you buy a paper online can help with the grades and the stress in what looks like an impossible situation. If you choose not to purchase a paper online, here are the health risks you may encounter. 1. Anxiety and Panic Attacks A small amount of anxiety from time to time is normal; however chronic anxiety has a detrimental effect on your health.   It can cause sleeplessness, nervousness, lack of desire to socialize and if not treated can lead to hopelessness and depression. 2. Depression Depression can occur in college because of prolonged or constant stress and anxiety. If you never find relief from stress you begin to feel hopeless about ever feeling better or succeeding in the task of learning, which is why you went to school in the first place. 3. Digestive Problems Prolonged anxiety is thought to be a leading cause of IBS, or Irritable Bowel Syndrome. This syndrome causes diarrhea, vomiting, constipation and discomfort. Who needs that? Are school assignments and papers really worth your health? Obviously it is unwise to get help with every single assignment as you never learn to do things on your own. But using help on an assignment through buying a custom-written paper every once in a while may help improve your health. 4. Cardiovascular Harm Stress causes a â€Å"fight or flight† response where your body releases adrenaline giving you focus and depressing your appetite. This is helpful short term, but chronic stress eats away at your bodies resources and leaves you with a weakened immune system. The adrenaline also acts as a vasoconstrictor, constricting blood vessels and making you ready for action. This taxes your cardiovascular system and leaves you feeling fried and edgy.   Prolonged exposure to adrenaline can harm the cardiovascular system. 5. Weight Gain and Stress Eating Stress eating is a common cause of the â€Å"freshman 15† phenomenon, where a new college student gains 15 lbs or more in their first year because they eat in order to manage stress. This is bad for your health, self image and appearance.   Stress eating is understandable because eating releases feel good hormones that momentarily relieve stress. However, when those wear off, you are still left with the stress of that paper hanging over you, and what can you do then? Eating will only lead to weight gain so for your health’s sake, look for a better method. This may be a good time to order a model paper online, and not another pizza, to manage the workload and save your waistline. You should address any anxiety and stress with your doctor, especially if it is prolonged. You should also seek ways to relieve stress and you should not view asking for help as wrong. You should manage your health as carefully as you manage other important aspects of your life.

Advantages and limitations of research methodology

Advantages and limitations of research methodology This chapter explains about the research methodology used in this project. It tells about the advantages and limitations of the method selected. The method used in this business project is Case Study research methodology. Case study attempts to describe relationships that exist in reality, mostly in a single organisation. Case study depends on the approach of the person conducting research, the data collected and the analytical technique used. Reality can be found in detailed manner by researcher, than it is possible through experiment or surveys, with the analysis of more variables. This research methodology is a useful technique as new ideas and theories can be built and tested. Case study analysis provides an opportunity to study the details in its natural settings. By using case study analysis, researcher can ask ‘how’ and ‘why’ questions in order to understand the complexity of each and every process taking place. Case study analysis provides multiple methods to collect data and gather information from any people, group or organisations. In this case study research methodology, the type of data used for research purpose is secondary data. Secondary data is some form of existing information that is already collected for some purpose. Secondary data can be collected by means of library research. The advantage of using secondary data is that the data has been already collected and the researcher can directly make use of the already collected data. Another advantage of using secondary data is the depth of details available. Also the data collection process in secondary data is performed by experts and professionals so the details present in it will be accurate and exact. This project examines the Customer Relationship Management and how it influences the organisation’s sustainability and stability. In the case study analysis, the importance of Customer Relationship Management is clearly understood. Also the case study of eBay is analysed and investigated. LITERATURE REVIEW This chapter examines the most relevant and current literature on E-Business and E-commerce and the process of Customer Relationship Management. It also examines the importance of Customer Relationship Management to improve firm’s performance. This business project has been drawn from a range of theoretical works. This chapter will also identify the relevant areas in relation to the objectives of this project using the following literatures: E-BUSINESS AND E-COMMERCE: According to (Adnam, R.Z. 2003), in the emerging global economy, e-commerce and e-business have increasingly become a necessary component of business strategy and a strong catalyst for economic development. E-Business is all about the use of internet by any organisation to sell or exchange their products and services to make profits. E-Business is defined as the organised effort of individuals to produce and sell, for a profit, products and services that satisfy so ciety’s needs through the facilities available on the internet (Canzer, B. et. al., 2003). E-Commerce is the use of electronic communication channels and processing data in the digital format for any sort of business activities that create value. E-Commerce is the use of the internet and the web to transact business; more formally, digitally enabled commercial transactions between and among organisations and individuals (Laudon and Traver, 2007). E-Commerce is the use of electronic communication and digital information processing technology in business transactions to create, transform and redefine relationships for value creation (Adnam, R.Z. 2003). The use of E-Commerce has changed the way the business is taking place and has changed the way the organisation handles its customers and competitors. . Electronic commerce has the potential to radically alter some economic activities and surrounding social environment (Wyckoff and Colecchia, 1999). E-Commerce is rapidly reshapin g the way companies compete with their competitors in an attempt to acquire a greater market share (Chou, 2001).

Gender differences and Job Satisfaction Research Paper

Gender differences and Job Satisfaction - Research Paper Example Although subjective variable on gender difference and job satisfaction are of traditional interest to sociology and psychology researchers, many of the existing studies analyzing gender have been conducted in the field of economics for example Asadullah and Fernà ¡ndez, 2007; Sloane and Williams, 2000). There has been an increase in research especially in the field of management targeting gender differences affect job satisfaction among employees in different occupations. A key area of interest has been why women report almost equal or higher levels of job satisfaction when studies have shown they generally occupy inferior job positions compared to those occupied by men. Consequently, this scenario has led to investigations to find out how job satisfaction of female employees compares with that of male employees and what possible explanations accounts for the existing gender differences in job satisfaction. Therefore, the paper will rely on a number of empirical researches that inve stigate gender differences and job satisfaction to find out how two interact in the workplace. Investigation of gender differences and job satisfaction present conflicting results given the various areas that needs to be considered during such investigations. de Galdeano (2002) provides important insights that shows the difference that might exist in the job satisfaction of female and male employees are not related to their differences in observable characteristics nor can it the difference be attributed to a problem of sample selection. This is done by apply the propensity score which has been used by researchers such Tabellini and Trebbi (2001) to further the accuracy of their results. de Galdeano (2002) examines sample selectivity based on the belief that if female employees were dissatisfied by their working conditions they would find it equally easy to leave their employment just as their male counterparts whereby those who remain will have higher job

SILK ROAD Essay Example | Topics and Well Written Essays - 500 words

SILK ROAD - Essay Example ccording to David Christian, the trans-ecological exchanges made possible by the Silk Road routes contributed greatly to the growth of trade within the Afro-Eurasian region, specifically, trade between the region’s agrarian communities, steppe pastoralists, and woodland foragers. The natural features of the Silk Road indicate that ecological factors have played a great role in intensifying trade along the Silk Road. For one, the Silk Roads cross the borders of desert areas or barren steppes inhabited by pastoralists. These kinds of ecological borders create the necessity for trade because the essential goods needed by the people living on very different environments are also different. In fact, given these ecological factors, it would be astonishing if trade did not flourish along the Silk Road. The products traded along the Silk Road routes prove how dynamic trade was in the Afro-Eurasian region. Many of the products traded came from the woodland or steppeland, whilst several of the products made by the agrarian communities were sold to the steppes. David Christian emphasises that the Silk Roads naturally are sea and land routes connecting east and west, particularly, connecting the agricultural communities of inner Asia and functioning as channels transporting products, ideas, religion, and even diseases. Moreover, Christian views Steppe Roads, which connect the Eurasian agricultural and grassland areas, as trade routes, stimulated by a natural commercial barter of goods from pastoral and agricultural regions. Trade products were perhaps bartered most intensely across the ecological boundary dividing agrarian and pastoral areas, although a number of products certainly crossed the steppes. The Silk Road linking China and the Middle East cultivated trade of agricultural products, specially made goods, ideas, and religious beliefs. But because of the dynamic evolution of civilisations in China, the Silk Road ceased to be merely a connecting link between